tài liệu thi môn kế toán quốc tế
Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf
... period.The amendments contained in this appendix when this Standard was revised in 2003 have beenincorporated into the relevant pronouncements published in this volume. * * * * *IAS 2 BC© ... as an expense during theperiod. Under this format, an entity presents an analysis of expenses using aclassification based on the nature of expenses. In this case, the entity discloses thecosts ... Effective date40 An entity shall apply this Standard for annual periods beginning on or after1 January 2005. Earlier application is encouraged. If an entity applies thisStandard for a period beginning...
- 20
- 1,322
- 2
Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx
... with therequirements of this Standard and shall present it as an integral part of itsfinancial statements for each period for which financial statements arepresented.2 This Standard supersedes ... are reported in a mannerconsistent with IAS 21 The Effects of Changes in Foreign Exchange Rates. This permitsthe use of an exchange rate that approximates the actual rate. For example, aweighted ... flows in order to reconcile cash and cash equivalents at the beginningand the end of the period. This amount is presented separately from cash flowsfrom operating, investing and financing activities...
- 22
- 846
- 3
Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt
... period.The amendments contained in this appendix when this Standard was revised in 2003 have beenincorporated into the relevant pronouncements published in this volume. * * * * *IAS 8 IG1032© ... to other pronouncements The amendments in this appendix shall be applied for annual periods beginning on or after1 January 2005. If an entity applies this Standard for an earlier period, these ... Policies, Changes in Accounting Estimates and ErrorsThis Basis for Conclusions accompanies, but is not part of, IAS 8.IntroductionBC1 This Basis for Conclusions summarises the International...
- 32
- 1,248
- 0
Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt
... earlier period.The amendments contained in this appendix when this Standard was revised in 2003 have beenincorporated into the relevant IFRSs published in this volume. * * * * *IAS 10 BC© IASCF ... period.Effective date23 An entity shall apply this Standard for annual periods beginning on or after1 January 2005. Earlier application is encouraged. If an entity applies thisStandard for a period beginning ... appropriate.Scope2 This Standard shall be applied in the accounting for, and disclosure of, eventsafter the reporting period.Definitions3 The following terms are used in this Standard with...
- 13
- 2,050
- 10
Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc
... 11Construction ContractsObjectiveScope1 This Standard shall be applied in accounting for construction contracts in thefinancial statements of contractors.2 This Standard supersedes IAS 11 Accounting ... Accounting for Construction Contracts approved in1978.Definitions3 The following terms are used in this Standard with the meanings specified: A construction contract is a contract specifically negotiated ... the construction of refineries and other complex pieces of plant orequipment.The objective of this Standard is to prescribe the accounting treatment ofrevenue and costs associated with construction...
- 16
- 1,122
- 3
Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx
... therelated cumulative remuneration expense, this indicates that the tax deductionrelates not only to remuneration expense but also to an equity item. In thissituation, the excess of the associated ... However, this Standard does deal with theaccounting for temporary differences that may arise from such grants orinvestment tax credits.Definitions5 The following terms are used in this Standard ... or asset. This is true even if: (a) the entity does not intend to dispose of the asset. In such cases, therevalued carrying amount of the asset will be recovered through use andthis will generate...
- 57
- 2,215
- 5
Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc
... period.The amendments contained in this appendix when this Standard was issued in 2003 have beenincorporated into the relevant pronouncements published in this volume. * * * * *IAS 16© IASCF ... to other pronouncements The amendments in this appendix shall be applied for annual periods beginning on or after1 January 2005. If an entity applies this Standard for an earlier period, these ... earlier period.Withdrawal of other pronouncements82 This Standard supersedes IAS 16 Property, Plant and Equipment (revised in 1998). 83 This Standard supersedes the following Interpretations:...
- 34
- 1,416
- 4
Tài liệu Chuẩn mực kế toán quốc tế IAS 17 ppt
... earlier period.The amendments contained in this appendix when this Standard was issued in 2003 have beenincorporated into the relevant IFRSs published in this volume. * * * * *IAS 171158© IASCFCONTENTSparagraphsINTRODUCTION ... to an unrelated third party. Such asublease is accounted for by the lessee as a finance lease to the third party,although it may be accounted for as an operating lease by the third party. IAS ... 17LeasesObjective1 The objective of this Standard is to prescribe, for lessees and lessors, theappropriate accounting policies and disclosure to apply in relation to leases.Scope2 This Standard shall be...
- 28
- 1,820
- 8
Tài liệu Chuẩn mực kế toán quốc tế IAS 18 pptx
... percentage of completion method. Underthis method, revenue is recognised in the accounting periods in which theservices are rendered. The recognition of revenue on this basis provides useful* See ... example, the goods are still to be manufactured or will bedelivered directly to the customer from a third party. Revenue is recognised when the goods are delivered to the buyer.5 Sale and repurchase ... arise from items such as warranty costs,claims, penalties or possible losses. Effective date37 This Standard becomes operative for financial statements covering periodsbeginning on or after...
- 19
- 854
- 4
Tài liệu Chuẩn mực kế toán quốc tế IAS 19 pptx
... Dissenting Opinion (2004 Amendment)BASIS FOR CONCLUSIONS Chuẩn mực kế toán quốc tế IAS 19 IAS 19© IASCF 1253Disclosure141 Where there is uncertainty ... with this requirement.143 Where required by IAS 24 an entity discloses information about terminationbenefits for key management personnel. 144–152 [Deleted]Transitional provisions153 This ... entity first adopts this Standard for other employee benefits, the entity appliesIAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. 154 On first adopting this Standard, an...
- 122
- 1,529
- 7
Tài liệu Chuẩn mực kế toán quốc tế IAS 20 doc
... Assistance Scope1 This Standard shall be applied in accounting for, and in the disclosure of,government grants and in the disclosure of other forms of government assistance.2 This Standard does ... of government assistance, but thebenefit is not quantified by the imputation of interest.38 In this Standard, government assistance does not include the provision ofinfrastructure by improvement ... government grants covered by IAS 41 Agriculture. Definitions3 The following terms are used in this Standard with the meanings specified: Government refers to government, government agencies...
- 10
- 632
- 1
Tài liệu Chuẩn mực kế toán quốc tế IAS 21 doc
... period.The amendments contained in this appendix when this Standard was issued in 2003 have beenincorporated into the relevant pronouncements published in this volume. * * * * *IAS 21 BC© ... period.Withdrawal of other pronouncements61 This Standard supersedes IAS 21 The Effects of Changes in Foreign Exchange Rates(revised in 1993). 62 This Standard supersedes the following Interpretations: ... currency.BC17 Given this, the Board considered two possible translation methods. The first is totranslate all amounts (including comparatives) at the most recent closing rate.This method has several...
- 32
- 1,188
- 1
Tài liệu Chuẩn mực kế toán quốc tế IAS 23 ppt
... and those acquired from thirdparties would be impaired. The purchase price of a completed asset purchasedfrom a third party would include financing costs incurred by the third partyduring the ... amendments in this appendix shall be applied for annual periods beginning on or after1 January 2009. If an entity applies this Standard for an earlier period, the amendments in thisappendix ... through.* * * * *The amendments contained in this appendix when this IFRS was issued in 2007 have been incorporatedinto the relevant IFRSs published in this volume....
- 20
- 848
- 0
Tài liệu Chuẩn mực kế toán quốc tế IAS 24 pdf
... entity.Effective date23 An entity shall apply this Standard for annual periods beginning on or after1 January 2005. Earlier application is encouraged. If an entity applies thisStandard for a period beginning ... (reformatted 1994)24 This Standard supersedes IAS 24 Related Party Disclosures (reformatted in 1994).IAS 24 BC1402© IASCFBasis for Conclusions onIAS 24 Related Party DisclosuresThis Basis for ... directed tothe substance of the relationship and not merely the legal form.11 In the context of this Standard, the following are not necessarily related parties: (a) two entities simply because...
- 16
- 585
- 1
Tài liệu Chuẩn mực kế toán quốc tế IAS 26 ppt
... financial statements of retirement benefit plans to the extent that they arenot superseded by this Standard.3 This Standard deals with accounting and reporting by the plan to all participantsas a ... accounting and funding requirements as privately investedarrangements. Accordingly, they are within the scope of this Standard unless thecontract with the insurance company is in the name of a specified ... social security type arrangementsare also excluded from the scope of this Standard.Definitions8 The following terms are used in this Standard with the meanings specified: Retirement benefit plans...
- 11
- 545
- 1
Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các mục tiêu của chương trình xác định các nguyên tắc biên soạn khảo sát chương trình đào tạo của các đơn vị đào tạo tại nhật bản khảo sát chương trình đào tạo gắn với các giáo trình cụ thể tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 nội dung cụ thể cho từng kĩ năng ở từng cấp độ xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct mở máy động cơ lồng sóc các đặc tính của động cơ điện không đồng bộ đặc tuyến mômen quay m fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 động cơ điện không đồng bộ một pha sự cần thiết phải đầu tư xây dựng nhà máy phần 3 giới thiệu nguyên liệu từ bảng 3 1 ta thấy ngoài hai thành phần chủ yếu và chiếm tỷ lệ cao nhất là tinh bột và cacbonhydrat trong hạt gạo tẻ còn chứa đường cellulose hemicellulose chỉ tiêu chất lượng 9 tr 25